Intermediate Financial Accounting II

This course covers an in-depth analysis of topics related to liabilities and shareholders' equity in accordance with generally accepted accounting principles (GAAP) as codified in CPA handbook. The course includes the current and long-term liabilities, shareholders' equity, complex financial instruments, pensions, and other employee future benefits, income taxes, leases, calculation of earnings per share, and the preparation of cash flow statements for more complex situations. Along with the integration of the International Financial Reporting Standards (IFRS) and their comparison with Accounting Standards for Private Enterprises (ASPE) for different topics, this course help to understand, prepare, and use financial information by linking education with the "real-world" accounting environment.

Note: Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.